Marshall Glover Ltd v Revenue and Customs: FTTTx 24 Apr 2019

COSTS – application for costs for unreasonable behaviour against appellant and ‘wasted’ costs against representative – whether Tribunal should infer reasons for withdrawal of appeal – whether unreasonable not to have withdrawn appeal earlier – yes; costs against appellant; – whether unreasonable for representative not to directly notify HMRC of withdrawal – yes but not proved to have caused costs to be wasted; no costs against representative

Citations:

[2019] UKFTT 271 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Costs

Updated: 21 October 2022; Ref: scu.637851